Entitlement to extra shift allowance in terms of circular dated 26 May 1985 of the CBDT - whether reduction plant is an integral part of the factory of the assessee ? - Held that:- Both the CIT (Appeals) as well as the Tribunal have reached a concurrent finding of fact that the reduction plant is an integral part of the factory of the respondent. This concurrent finding of fact by Commissioner of Income Tax (Appeals) and the Tribunal is not shown to be in any manner perverse.

and the extra shift allowance has not to be calculated qua a machinery or plant in the factory. Thus as held by the Supreme Court the extra shift allowance has to be calculated on the basis of number of days in which the factory had worked for extra shift and not on the basis of individual plant/machinery working an extra shift. - Decided in favour of assessee. - ITR No. 367 of 1997 - Dated:- 12-6-2015 - M. S. Sanklecha And N. M. Mamdar, JJ. For the Appellant : Mr Suresh Kumar, Adv. For the Resp .....

rculars issued by the Central Board of Direct Taxes?" 2. The respondent-assessee claimed extra shift allowance in respect of its reduction plant as a part of its factory. The Assessing Officer disallowed the same on the ground that the reduction plant is an independent plant and not a part of the factory. Consequently, the extra shift allowance was restricted only in respect of the number of days for which the reduction plant actually worked. 3. In appeal, the Commissioner of Income Tax (Ap .....

ently, appeal of the respondent-assessee was allowed and extra shift allowance was extended to the respondent not on the basis of the extra shift the reduction plant was itself worked but on the basis of the extra shifts the factory worked. 4. On further appeal by revenue, the Tribunal by its order dated 20 June 1992 upheld the order of Commissioner of Income Tax (Appeals) and confirmed that the reduction plant is a part of the factory of the assessee. Further, reliance was also placed upon the .....